what we do

We have specialization to provide advisory services on complex statutory Compliance and policy-related matters under areas of Logistics (Import & Export), Taxation (GST & Customs), Foreign Trade & Investment (DGFT), Food Safety (FSSAI), Weights & Measures (Legal Metrology), Wireless & Telecommunication Products (WPC) and Chartered Engineering services. Optimize your Supply chain as 4PL Company through our 3PL partners. Refund of duty/ credit/interest at Customs, GST and DGFT Appellate Service related to Customs, GST and Legal Metrology. Licenses and IEC from DGFT.

Wednesday, February 01, 2017

Refund & No Unjust enrichment -if assessment / reassessment before Out of Charge is given



Sub-section (2) of section 27 is being amended so as to keep outside the ambit of
unjust enrichment, the refund of duty paid in excess by the importer before an order
permitting clearance of goods for home consumption is made, where-
(i) such excess payment is evident from the bill of entry in the case of selfassessed bill of entry 
or
         (ii) the duty actually payable is reflected in the reassessed bill of entry in the case of reassessment.

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